عنوان پایان‌نامه
بررسی نسبتهای جریان نقدی در برابر نسبتهای تعهدی به عنوان ابزار اندازه گیری عملکرد شرکت
- رشته تحصیلی
- حسابداری
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 55814
- تاریخ دفاع
- ۱۷ مهر ۱۳۹۱
- دانشجو
- رقیه سادات دبستانی
- استاد راهنما
- بیتا مشایخی
- چکیده
- نسبتهای مالی واقعیت های مهمی را در ارتباط باعملیات ووضعیت مالی یک شرکت آشکار میکند. پژوهش حاضربه بررسی نسبتهای جریان نقدی درمقابل نسبتهای تعهدی پرداخته است. ازروش رگرسیون چندمتغیره برای تعیین تفاوت بین دومدل نقدی وتعهدی استفاده شده است درمبنای نقدی درمقایسه بامبنای تعهدی مقدارضریب همبستگی بیشترمیباشد درنتیجه نسبتهای نقدی برنسبتهای تعهدی برتری دارد.
- Abstract
- Financial ratios, disclose so many facts regarding the operation and financial status of a firm. With the use of analysis of these financial ratios, the financial problems, weaknesses and strengths of the firms are determined and it can be said that one of the main sources of data are financial statements of a firm. The current paper will study the cash flow ratios against laccurul ratios and each of these ratios have been studied with the 4 and 12 following indexes, respectively. In the end we have found a significant relationship among using the model of cash flow ratios in contrast with the model based on laccurul ratios on measuring the performance of the firms. Also as we were expecting, the model of cash flow ratios is superior on the model of laccurul ratios in measuring the performance of a firm. The research population of this paper is all the firms accepted in the securities market of Tehran and the sampling has been performed with systematic deletion method. In this way that among all the firms accepted in securities market of Tehran those which are having the following conditions have been selected : those firms accepted before the year of 2005, firms chosen the end of the month of Esfand as their financial year, firms which didn't have any financial changes in the period of the study, firms with available required financial data. It should be mentioned that investment firms, banks, insurance firms and leasing firms have been deleted from the samples. The multi-variable regression method has been used for determining the difference between the two models based on cash flow and laccurul. Based on the mean returns of the firms of the sample, the firms the research sample have been divided into two groups of good and bad firms and the firms with a return less than the mean have been classified as a bad firm and the one with a return more than the mean, have been classified as good firms. In data analysis, we obtained correlation efficient value of 0.308 for the cash flow ratios model and 0.138 for laccurul ratios model. Since this value is larger in cash flow model comparing to laccurul model, it indicate that the cash flow model is superior to the other model in measuring the performance of the firms. Key words: liability ratios – cash flow ratios – based on liability – based on cash flow
